About this Course
Payroll is far more than a routine administrative function — it sits at the intersection of tax law, labour legislation, social security requirements, data protection and internal controls. Errors in payroll can lead to penalties, audits, reputational damage and employee disputes.
This course provides a comprehensive and practical guide to payroll compliance in South Africa. It equips learners with a clear understanding of the legal and regulatory framework governing payroll, including PAYE, UIF, SDL, labour laws and reporting obligations. Participants will explore how these requirements integrate into daily payroll operations, from employee onboarding and calculations to reporting, reconciliations and terminations.
With a strong focus on real-world application, the course highlights common compliance pitfalls, demonstrates correct payroll treatment of earnings, deductions and benefits, and develops the ability to identify and mitigate risks proactively.
By the end of the course, learners will be able to confidently manage payroll processes in a compliant, accurate and audit-ready manner.
Learning Objectives
After successful completion of this course, you should be able to demonstrate the following competencies:
- Explain the legal and regulatory framework governing payroll in South Africa, including key legislation such as the Income Tax Act, BCEA, UIF Act and SDL Act, and the role of institutions like SARS and the Department of Employment and Labour.
- Apply PAYE principles correctly, including the classification of remuneration, allowances and fringe benefits, and the accurate application of tax tables, deductions and credits.
- Calculate and administer UIF and SDL accurately, including applying contribution rates, ceilings, exemptions and ensuring correct monthly declarations and payments.
- Process payroll in line with statutory requirements, including the accurate preparation and submission of EMP201, EMP501 and IRP5/IT3(a) certificates within prescribed deadlines.
- Distinguish between allowances, reimbursements and fringe benefits, and apply the correct tax treatment in line with the Income Tax Act and SARS guidance.
- Ensure compliance with labour legislation, including applying lawful deductions, preparing compliant payslips, and adhering to record-keeping and employee rights requirements.
- Manage payroll processes across the employee lifecycle, including onboarding, monthly payroll processing, adjustments and termination payments.
- Identify common payroll compliance risks, such as incorrect tax treatment, late submissions or weak internal controls and implement practical measures to mitigate these risks.
- Maintain accurate payroll records and audit trails, ensuring all transactions are properly documented and can withstand audits or inspections by regulators.
- Interpret and apply payroll legislation in practical scenarios, enabling informed decision-making and problem-solving in real-world payroll situations.
Course Delivery, Duration and Effort
SA Accounting Academy delivers this online short learning programme. This course is divided into 8 chapters. In this way, you can maintain a work-life balance while studying a just-in-time course to upskill yourself. The required effort is 3 to 6 hours per week.
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Duration |
Approximately 8 to 10 weeks |
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Delivery Mode |
Online, self-paced |
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Weekly Effort |
3 to 6 hours per week |
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Chapters |
10 structured chapters |
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Assessment |
Online assessments per chapter |
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Certification |
Certificate of Completion (CPD qualifying) |
Is this for you?
This course is ideally suited for payroll administrators, HR professionals, bookkeepers, accountants, tax practitioners and business owners who are required to calculate and manage employees' tax obligations. It is particularly valuable for:
- Payroll clerks and administrators who process monthly payroll.
- HR managers and practitioners responsible for employee compensation.
- Bookkeepers and accountants who assist clients with PAYE compliance.
- Tax practitioners who advise employers on their withholding obligations.
- Small business owners and entrepreneurs who manage their own payroll.
- Financial managers and compliance officers overseeing payroll processes.
Lecturer
Ruzel van Jaarsveld
Her areas of focus include tax optimisation, business development and online sales and marketing. Ruzel combines technical expertise with a practical, client-centred approach, making her a trusted resource for individuals and organisations seeking confident, solutions-focused financial support.
Prerequisites / Admission Requirements
· Basic understanding of the South African income tax system.
· Familiarity with general payroll concepts (advantageous but not required).
· Ability to work with basic calculations and financial figures.
· Access to a computer with internet connectivity for online learning.
Assessments
Assessment and Certification
On successful completion (i.e., competence in all modules) of this course the learners will be awarded:
- Certificate of Completion from SA Accounting Academy
Curriculum
Modules:
- Module 1: Payroll Compliance - The Legal Map
- Module 2: Registering and Filing - The Foundation of Payroll Reporting
- Module 3: Taxing Earnings Correctly
- Module 4: UIF & SDL
- Module 5: Allowances, Reimbursements and Fringe Benefits
- Module 6: Lawful Deductions, Payslips & Record-Keeping
- Module 7: Terminations, Final Pay & Post-Employment Compliance
- Module 8: ETI (Employment Tax Incentive) without risk
- Module 9: COIDA and the Return of Earnings (ROE)
- Module 10: Month End to Year End - A Zero Penalty Close Off
Module 1: Payroll Compliance - The Legal Map
Overview:
Payroll operates within a complex legal environment that spans tax, labour, and regulatory frameworks. This module builds a strong foundation by unpacking the key laws, institutions and risk areas that shape compliant payroll practices.
Learning objectives:
- Perform month-end reconciliations.
- Prepare year-end payroll processes.
- Ensure EMP501 accuracy.
- Avoid penalties and interest.
- Implement payroll controls.
Content:
- Month-end processes
- Reconciliations
- EMP501 submission
- Year-end close
- Audit readiness
Module 2: Registering and Filing - The Foundation of Payroll Reporting
Overview:
Accurate registration and timely filing form the backbone of payroll compliance. Learners are guided through employer registration processes and the critical reporting obligations required by SARS throughout the payroll cycle.
Learning objectives:
- Understand employer registration requirements.
- Explain EMP201 submission process.
- Describe EMP501 reconciliation.
- Understand IRP5/IT3(a) certificates.
- Apply payroll reporting deadlines.
Content:
- Employer registration (EMP101, UIF, SDL)
- EMP201 monthly returns
- EMP501 reconciliations
- IRP5/IT3(a) certificates
- Common filing errors
Module 3: Taxing Earnings Correctly
Overview:
Correctly taxing employee earnings is central to compliant payroll processing. This module focuses on PAYE calculations, income classification, and the correct application of deductions and tax credits in practice.
Learning objectives:
- Classify remuneration correctly.
- Apply PAYE tables accurately.
- Understand tax credits and deductions.
- Handle bonuses and irregular income.
- Apply travel and fringe benefit rules.
Content:
- Remuneration definitions
- PAYE calculation process
- Medical tax credits
- Travel allowances
- Fringe benefits
Module 4: UIF & SDL
Overview:
Small percentage contributions can have significant compliance implications if handled incorrectly. This module unpacks the calculation, application, and reporting of UIF and SDL, with emphasis on thresholds, caps and common errors.
Learning objectives:
- Calculate UIF contributions.
- Apply UIF ceiling rules.
- Determine SDL liability.
- Understand exemptions.
- Integrate UIF/SDL into payroll.
Content:
- UIF framework
- Contribution calculations
- SDL rules
- Thresholds and exemptions
- EMP201 integration
Module 5: Allowances, Reimbursements and Fringe Benefits
Overview:
Few areas of payroll create as much confusion as allowances and employee benefits. A practical approach is taken to distinguish between different types of payments and ensure the correct tax treatment is consistently applied.
Learning objectives:
- Differentiate allowances and reimbursements.
- Apply tax treatment to benefits.
- Calculate fringe benefits.
- Understand SARS rules.
- Avoid common errors..
Content:
- Travel allowances
- Reimbursive payments
- Company cars
- Medical benefits
- Other fringe benefits
Module 6: Lawful Deductions, Payslips & Record-Keeping
Overview:
Changing an employee’s net pay carries legal consequences that must be carefully managed. This module explores lawful deductions, payslip requirements, and the importance of maintaining accurate and compliant payroll records.
Learning objectives:
- Apply lawful deduction rules.
- Understand BCEA requirements.
- Prepare compliant payslips.
- Maintain payroll records.
- Ensure data protection compliance.
Content:
- BCEA Section 34
- Types of deductions
- Payslip requirements
- Record retention
- POPIA compliance
Module 7: Terminations, Final Pay & Post-Employment Compliance
Overview:
The end of employment introduces complex payroll and compliance requirements that must be handled correctly. Learners will understand how to process final pay, apply tax rules, and meet all statutory obligations at termination.
Learning objectives:
- Calculate final pay correctly.
- Apply severance rules.
- Understand tax directives.
- Prepare termination documentation.
- Ensure UIF compliance.
Content:
- Final payslip
- Leave payouts
- Severance pay
- Tax directives
- UIF documentation
Module 8: ETI (Employment Tax Incentive) Without Risk
Overview:
The Employment Tax Incentive offers valuable relief to employers, but incorrect application can lead to significant penalties. This module focuses on applying ETI accurately, ensuring eligibility is met and claims are fully compliant.
Learning objectives:
- Understand ETI eligibility criteria.
- Calculate ETI correctly.
- Apply ETI in payroll systems.
- Avoid ETI compliance risks.
- Integrate ETI into EMP201 reporting.
Content:
- ETI overview
- Eligibility requirements
- Calculation of ETI
- Claiming ETI
- Common risks and errorss
Module 9: COIDA and the Return of Earnings (ROE)
Overview:
Employers have ongoing obligations under COIDA that extend beyond monthly payroll processing. This module explains how to complete and submit the Return of Earnings correctly, ensuring accurate assessments and compliance.
Learning objectives:
- Understand COIDA requirements.
- Calculate assessable earnings.
- Prepare ROE submissions.
- Meet submission deadlines.
- Ensure compliance with Compensation Fund.
Content:
- COIDA overview
- Employer registration
- Return of Earnings
- Assessment calculations
- Compliance requirements
Module 10: Month End to Year End - A Zero Penalty Close Off
Overview:
Closing off payroll periods without errors or penalties requires discipline and strong controls. This module integrates the full payroll cycle, focusing on reconciliations, submissions and best practices for a compliant year-end.
Learning objectives:
- Perform month-end reconciliations.
- Prepare year-end payroll processes.
- Ensure EMP501 accuracy.
- Avoid penalties and interest.
- Implement payroll controls.
Content:
- Month-end processes
- Reconciliations
- EMP501 submission
- Year-end close
- Audit readiness
About SA Accounting Academy
The SA Accounting Academy is an accredited private QCTO, SAICA - AT(SA) and ICB qualifications provider. We are committed to providing our students with the highest quality training and support, to ensure that your skills and knowledge are up to date and ready to face the challenges of the modern workplace. Qualifications and courses delivered are designed to ensure that you reach your professional goals and advance your career. With our experienced faculty, staff, and resources, you can be confident that you will receive the highest quality of training.
SAAA is a Level 2 B-BBEE contributor, with 125% procurement recognition. Training spend on certain solutions can be allocated against the Skills Development element of the B-BBEE Scorecard through accredited and nonaccredited training or claimed through SETA grants. In addition, 25% of your Skills Expenditure can be claimed on non-accredited training or courses.
Course Fees
Invest in your future with our comprehensive course. Our fee is an all-inclusive investment in your future.
The course fee is R 590.00 and consists of:
Educational Resources
- Online Materials: Access a wealth of online resources, from e-books to tutorial videos, enhancing your learning experience.
Learning Support
- Facilitation: Benefit from expert-led facilitation sessions that offer personalised guidance, addressing individual queries and ensuring a thorough understanding of the subject matter.
- Formative Assessments: Reinforce your understanding with assessments on different topics.
- Learner Forum: Engage in meaningful peer-to-peer interactions through our dedicated learner forum. Share insights, ask questions, and collaborate on projects to enhance your learning experience.
- Continuous Support: Our dedicated team is always on standby to assist with any academic or administrative queries, ensuring a smooth learning process.
Flexibility and Convenience
- Study Online: Complete your course and take your assessments online, giving you the freedom to learn from anywhere.
Payment Methods
Debit / Credit Card or Instant EFT
You can pay directly on our website for an easy, secure, and instant transaction. During promotional periods, customers can take advantage of additional savings. This is the fastest and most efficient option, saving both time and money.
EFT / Bank Deposit
You can make a payment directly into our bank account using your Online Banking App, Online Banking services, or by visiting your local bank branch.
Your Company / Employer
It may be beneficial for your company to invest in training for its staff members. As there are financial and tax advantages for doing so, please speak with your employer or Training / HR manager about the possibility of paying for this training.
Third Party
If you have someone who is willing to pay for your studies, such as a parent or relative, they can either log in and pay on our website or they can pay via any of the payment options above on your behalf.
Payment Options
Option 1: Once off payment (application fee is included in this price)
- R 590.00
Payment Terms
Payments
- Minimum payments must be made via direct EFT or credit card before a course starts.
- Full payment is required before the start date.
- For debit order plans, the first payment is due on the start date.
- Access to content will be denied if payment terms are not followed.
Cancellations
- Written notice is required for cancellations.
- Cancellation fees vary based on the timing of the cancellation relative to the course start date:
- No fee if cancelled more than 10 working days prior.
- 100% fee if cancelled less than 10 working days prior.
- Non-refundable items include course application fees and modules that were accessed.
General Terms
- The application fee, if any, is non-refundable.
- Continuous access to the content is dependent upon adherence to the payment terms and conditions.
Corporate Training Solutions
At SA Accounting Academy, we recognise the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.
Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritise hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.
Interested in a bespoke corporate training experience? Reach out to us at corporate@accountingacademy.co.za or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organisational goals.
Contact Us
Ready to elevate your expertise? Enrol now and embark on a transformative learning journey with SA Accounting Academy.
Have any questions or need any assistance? Contact us today!
- Online chat through our website https://accountingacademy.co.za
- WhatsApp: Start chatting (+27635026114)
- Phone: 010 593 0466
- E-mail: support@accountingacademy.co.za
To register for this course: click here.